**CHARITY REGISTRATION NUMBER: 1174414** 

# **North Devon and North Cornwall Samaritans Unaudited Financial Statements 31 March 2023** 

## **WESTCOTTS** 

Chartered Accountants 47 Boutport Street Barnstaple Devon EX31 1SQ 



## **North Devon and North Cornwall Samaritans** 

## **Financial Statements** 

## **Year ended 31 March 2023** 

||**Pages**|
|---|---|
|Trustees' annual report|**1 to 4**|
|Independent examiner's report to the trustees|**5**|
|Statement of financial activities|**6**|
|Statement of financial position|**7**|
|Notes to the financial statements|**8 to 16**|





## **North Devon and North Cornwall Samaritans** 

## **Trustees' Annual Report** 

## **Year ended 31 March 2023** 

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2023. 

## **Reference and administrative details** 

**Registered charity name** 

North Devon and North Cornwall Samaritans 

**Charity registration number** 1174414 **Principal office** 2 Summerland Street Barnstaple Devon EX32 8JJ **The trustees** Mr Clive Pedwell Ruth Arnold (Appointed 5 April 2022) Rob Leighfield (Appointed 5 April 2022) Neil Warburton (Appointed 31 August 2022) Anna Flynn (Resigned 5 April 2022) Frances Jones (Resigned 5 April 2022) Christine Lucas (Resigned 5 April 2022) Debbie Lawson (Resigned 5 April 2022) 

**Independent examiner** 

Catherine Williams FCA DChA Westcotts (SW) LLP 47 Boutport Street Barnstaple Devon EX31 1SQ 

**- 1 -** 



## **North Devon and North Cornwall Samaritans** 

## **Trustees' Annual Report** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **Structure, governance and management** 

## **Status** 

The North Devon & North Cornwall Samaritans were registered as a CIO on 29th August 2017.  The charity had previously been registered as an unincorporated charity until this date.  All assets of the unincorporated charity were transferred to the CIO, the unincorporated charity has now been linked by the Charity Commission to the CIO, its registration number is now 1174414-1. 

## **Organisational Structure** 

The Trustees of the Samaritans of North Devon & North Cornwall Samaritans were appointed by a majority of the members at the charity’s Annual General Meeting. Prior to the Annual General Meeting all members are circulated with invitations to nominate Trustees. 

The Trustees meet approximately every month.  There is is a Branch Leadership Team (BLT) which is made up of Trustees and appointees by the Branch Director to whom day to day management of the charity is delegated. There are no paid employees of the charity. 

Although there is no formal induction process for new Trustees, they are provided with the model constitution of the Samaritans.  There is an online training course provided nationally by the central-organisation which Trustees all attend when they are appointed. In addition, then sign a fit and proper declaration after reading the trustees responsibility document. We also complete a full criminal records bureau check. 

## **Related Parties** 

The charity is dependent on the members of the North Devon & North Cornwall Samaritans, who provide services voluntarily to enable the charity to fulfill its commitments referred to in this Trustee Report.  Many thanks are given to all our unpaid volunteers who give their time freely. 

## **Governance and Internal Control** 

The trustees have conducted their own review of the known major risks to which the charity is exposed and systems have been established to mitigate those risks. 

## **Objectives and activities** 

## **Charitable Objectives** 

The objectives of North Devon & North Cornwall Samaritans are to provide a 24 hour listening and befriending service assist persons who are suicidal, despairing, lonely and depressed, through volunteers and trustees of the Charity, thus reducing the incidence of suicide. This is incorporated into their own governing document. 

**- 2 -** 



## **North Devon and North Cornwall Samaritans** 

**Trustees' Annual Report** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **Achievements and performance** 

## **Review of Activities and Achievements** 

During the year the Charity has continued to provide a 24 hour listening and Outreach service for the suicidal, despairing,  lonely and depressed through volunteers and Trustees of the charity. 

The Charity plans continuing the objectives and activities as outlined above in the forthcoming years. 

During the year the Charity responded to contacts (principally phone calls) of 14,064. The average number of Available Volunteers (AVL’s) was 64 (low 59, High 71). The branch was open for 3,783 hours with over 4,166 hours of volunteers taking calls and had 10% ad hoc closures. During 22/23 there was a change of procedure in creating the Branch rota, with many more choices of available shifts. Overall this saw an increased number of hours delivered but inevitably drove up the number closed shifts too. 

## **Public Benefit** 

The Trustees consider that the objects of the charity, as stated above, comply with Charities and Public Benefit: Summary Guidance for Charity trustees (January 2008). 

The Trustees unanimously agree that the requirement for due regard to the Public Benefit guidance has been satisfied. 

## **Financial review** 

The Charity had net outgoing resources for the year of £29,518 (2022 net income of £16,025). 

At the year end, total reserves stood at £95,884 (2022 - £125,402). 

However, of this sum £35,350 has been designated as a freehold property reserve as it cannot be used to fund expenditure without being sold. The Trustees have also designated £25,000 to be set aside for future property repairs to the building. 

## **Reserves** 

Sufficient funds are held to ensure the resources are available to meet all expected and known expenditure for the following year. 

Unrestricted reserves of £87,112 were held at year end, this would be expected to cover 15 months expenditure with the exception of repairs. 

Restricted reserves at 31[st] March were held to the value of £8,772. Plans for the year 23/24 include using these reserves for their restricted aims of Educational Outreach and supporting GP Practices in North Devon and North Cornwall. 

## **Investment Powers, Policy and Performance** 

The trustees have the power to invest monies when they have surplus funds and as they feel is appropriate for the charity. 

**- 3 -** 



## **North Devon and North Cornwall Samaritans** 

**Trustees' Annual Report** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **Financial review** _**(continued)**_ 

## **Plans for Future periods** 

- To continue to provide a 24 hour listening service for the suicidal, despairing, lonely and depressed through volunteers and Trustees of the Charity. 

- To expand the Charity’s services to the local community, via Outreach, by working in concert with like-minded organisations to promote the Charity’s Objectives. 

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by: 

Neil Warburton Trustee 

**- 4 -** 



## **North Devon and North Cornwall Samaritans** 

## **Independent Examiner's Report to the Trustees of North Devon and North Cornwall Samaritans** 

## **Year ended 31 March 2023** 

I report to the trustees on my examination of the financial statements of North Devon and North Cornwall Samaritans ('the charity') for the year ended 31 March 2023. 

## **Responsibilities and basis of report** 

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Catherine Williams FCA DChA Westcotts (SW) LLP Independent Examiner 47 Boutport Street Barnstaple Devon EX31 1SQ 

**- 5 -** 



## **North Devon and North Cornwall Samaritans** 

## **Statement of Financial Activities** 

## **Year ended 31 March 2023** 

||||**2023**||2022|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|7,809|102,997|**110,806**|21,528|
|Other trading activities|**5**|21,358|–|**21,358**|16,621|
|Investment income|**6**|175|–|**175**|17|
|||────────|─────────|─────────|────────|
|**Total income**||29,342|102,997|**132,339**|38,166|
|||════════|═════════|═════════|════════|
|**Expenditure**||||||
|Expenditure on raising funds:||||||
|Costs of raising donations and||||||
|legacies|**7**|17,649|–|**17,649**|3,431|
|Expenditure on charitable activities|**8,9**|49,983|94,225|**144,208**|18,710|
|||────────|─────────|─────────|────────|
|**Total expenditure**||67,632|94,225|**161,857**|22,141|
|||════════|═════════|═════════|════════|
|||────────|─────────|─────────|────────|
|**Net (expenditure)/income and net**||||||
|**movement in funds**||(38,290)|8,772|**(29,518)**|16,025|
|||════════|═════════|═════════|════════|
|**Reconciliation of funds**||||||
|Total funds brought forward||125,402|–|**125,402**|109,377|
|||─────────|─────────|─────────|─────────|
|**Total funds carried forward**||87,112<br>═════════|8,772<br>═════════|**95,884**<br>═════════|125,402<br>═════════|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

**The notes on pages 8 to 16 form part of these financial statements.** 

**- 6 -** 



## **North Devon and North Cornwall Samaritans** 

## **Statement of Financial Position** 

## **31 March 2023** 

|||**2023**||2022|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**Fixed assets**|||||
|Tangible fixed assets|**14**||**37,426**|38,187|
|**Current assets**|||||
|Cash at bank and in hand||**62,234**||92,405|
|**Creditors: amounts falling due within one year**|**15**|**3,776**||5,190|
|||────────||────────|
|**Net current assets**|||**58,458**|87,215|
||||────────|─────────|
|**Total assets less current liabilities**|||**95,884**|125,402|
||||────────|─────────|
|**Net assets**|||**95,884**|125,402|
||||════════|═════════|
|**Funds of the charity**|||||
|Restricted funds|||**8,772**|–|
|Unrestricted funds|||**87,112**|125,402|
||||────────|─────────|
|**Total charity funds**|**16**||**95,884**<br>════════|125,402<br>═════════|



These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by: 

Neil Warburton Trustee 

**The notes on pages 8 to 16 form part of these financial statements.** 

**- 7 -** 



## **North Devon and North Cornwall Samaritans** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2023** 

## **1. General information** 

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 2 Summerland Street, Barnstaple, Devon, EX32 8JJ. 

## **2. Statement of compliance** 

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. Accounting policies** 

## **Basis of preparation** 

The financial statements have been prepared on the historical cost basis. 

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. 

## **Disclosure exemptions** 

The charity is classed as a small charity under FRS102 SORP and as a result has taken advantage of disclosure exemptions including the exemption from preparing a cashflow statement. 

## **Judgements and key sources of estimation uncertainty** 

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

## **Fund accounting** 

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specific purpose and which the charity may use for its purpose at its discretion. 

Designated funds are unrestricted funds which are earmarked by the Trustees for particular purposes. 

**- 8 -** 



## **North Devon and North Cornwall Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **3. Accounting policies** _**(continued)**_ 

## **Incoming resources** 

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: 

Donations and legacies are received by way of grants, donations and gifts and are included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled for the grant. 

Donated services and facilities are included at the value to the charity where this can be quantified. The value of the services provided by the volunteers has not been included. 

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold. 

Grants including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which it is receivable. 

Income from investments is included in the year which it is receivable. 

Legacies are included when the charity is advised by the personal representative of an estate that payment will be made or property transferred and the amount involved can be quantified. 

## **Resources expended** 

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. 

Costs of generating funds comprise the costs associated with attracting voluntary income. 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

## **Tangible assets** 

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 

**- 9 -** 



## **North Devon and North Cornwall Samaritans** 

**Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **3. Accounting policies** _**(continued)**_ 

## **Depreciation** 

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: 

Land and Buildings - 2% straight line Fixtures and Fittings - 20% straight line 

## **Impairment of fixed assets** 

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. 

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. 

## **Financial instruments** 

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. 

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. 

Debt instruments are subsequently measured at amortised cost. 

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. 

**- 10 -** 



## **North Devon and North Cornwall Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **4. Donations and legacies** 

|||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|
|||Funds|Funds|**2023**|
|||£|£|**£**|
|**Donations**|||||
|Donations & gifts||7,361|102,272|**109,633**|
|**Legacies**|||||
|Legacies||–|–|**–**|
|**Grants**|||||
|Grants Receivable||448|725|**1,173**|
|||───────|─────────|─────────|
|||7,809|102,997|**110,806**|
|||═══════|═════════|═════════|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2022|
|||£|£|£|
|**Donations**|||||
|Donations & gifts||11,528|–|11,528|
|**Legacies**|||||
|Legacies||10,000|–|10,000|
|**Grants**|||||
|Grants Receivable||–|–|–|
|||────────|────|────────|
|||21,528|–|21,528|
|||════════|════|════════|
|**Other trading activities**|||||
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2023**|Funds|2022|
||£|**£**|£|£|
|Fundraising events|15,868|**15,868**|13,733|13,733|
|Tin rattle|2,641|**2,641**|–|–|
|Lottery income|2,849|**2,849**|2,888|2,888|
||────────|────────|────────|────────|
||21,358|**21,358**|16,621|16,621|
||════════|════════|════════|════════|
|**Investment income**|||||
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2023**|Funds|2022|
||£|**£**|£|£|
|Bank interest receivable|175|**175**|17|17|
||════|════|════|════|



## **5. Other trading activities** 

## **6. Investment income** 

**- 11 -** 



## **North Devon and North Cornwall Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **7. Costs of raising donations and legacies** 

||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2023**|Funds|2022|
||£|**£**|£|£|
|Water, light & heat|189|**189**|172|172|
|Repairs & renewals|14,277|**14,277**|64|64|
|Insurance|116|**116**|74|74|
|Advertising and publicity|1,402|**1,402**|1,486|1,486|
|Telephone|428|**428**|275|275|
|Depreciation|183|**183**|205|205|
|Lottery winnings|1,026|**1,026**|1,088|1,088|
|Provisions|28|**28**|67|67|
||────────|────────|───────|───────|
||17,649<br>════════|**17,649**<br>════════|3,431<br>═══════|3,431<br>═══════|



## **8. Expenditure on charitable activities by fund type** 

|||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|
|||Funds|Funds|**2023**|
|||£|£|**£**|
|Providing a 24 hour listening and befriending service||30,275|94,225|**124,500**|
|Support costs||19,708|–|**19,708**|
|||────────|────────|─────────|
|||49,983|94,225|**144,208**|
|||════════|════════|═════════|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2022|
|||£|£|£|
|Providing a 24 hour listening and befriending service||11,493|–|11,493|
|Support costs||7,217|–|7,217|
|||────────|────|────────|
|||18,710|–|18,710|
|||════════|════|════════|
|**Expenditure on charitable activities by activity type**|||||
||Activities||||
||undertaken||**Total funds**|Total fund|
||directly Support costs||**2023**|2022|
||£|£|**£**|£|
|Providing a 24 hour listening and|||||
|befriending service|124,500|19,708|**144,208**|18,710|
||═════════|════════|═════════|════════|



## **9. Expenditure on charitable activities by activity type** 

**- 12 -** 



## **North Devon and North Cornwall Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **10. Analysis of support costs** 

|||Support costs|**Total 2023**|Total 2022|
|---|---|---|---|---|
|||£|**£**|£|
||Telephone and Internet|428|**428**|275|
||General office|2,284|**2,284**|71|
||Contribution to Office costs|(1,534)|**(1,534)**|3,093|
||Water, light and heat|189|**189**|172|
||Repairs and renewals|14,277|**14,277**|65|
||Insurance|116|**116**|74|
||Accountancy fees|930|**930**|720|
||Depreciation|183|**183**|205|
||Provisions|28|**28**|67|
||Postage and stationary|989|**989**|736|
||General costs|1,783|**1,783**|1,739|
||Legal and professional|35|**35**|–|
|||────────|────────|────────|
|||19,708|**19,708**|7,217|
|||════════|════════|════════|
|**11.**|**Net (expenditure)/income**||||
||Net (expenditure)/income is stated after charging/(crediting):||||
||||**2023**|2022|
||||**£**|£|
||Depreciation of tangible fixed assets||**1,826**|2,046|
||||═══════|═══════|
|**12.**|**Independent examination fees**||||
||||**2023**|2022|
||||**£**|£|
||Fees payable to the independent examiner for:||||
||Independent examination of the financial statements||**810**<br>════|720<br>════|



## **13. Trustee remuneration and expenses** 

During the year, the charity had no employees (2022: Nil) 

No employee received employee benefits of more than £60,000 during the year (2022: Nil). 

## **14. Trustee remuneration and expenses** 

No wages or salaries have been paid to Trustees during the year. During the year expenses were reimbursed against receipts to Trustees for costs incurred on behalf of the charity. 

**- 13 -** 



## **North Devon and North Cornwall Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **15. Tangible fixed assets** 

|||Land and|Fixtures and||
|---|---|---|---|---|
|||buildings|fittings|**Total**|
|||£|£|**£**|
||**Cost**||||
||At 1 April 2022|40,168|22,762|**62,930**|
||Additions|–|1,065|**1,065**|
|||────────|────────|────────|
||**At 31 March 2023**|40,168|23,827|**63,995**|
|||════════|════════|════════|
||**Depreciation**||||
||At 1 April 2022|4,015|20,728|**24,743**|
||Charge for the year|803|1,023|**1,826**|
|||────────|────────|────────|
||**At 31 March 2023**|4,818|21,751|**26,569**|
|||════════|════════|════════|
||**Carrying amount**||||
||**At 31 March 2023**|35,350|2,076|**37,426**|
|||════════|════════|════════|
||At 31 March 2022|36,153|2,034|38,187|
|||════════|════════|════════|
|**16.**|**Creditors:** **amounts falling due within one year**||||
||||**2023**|2022|
||||**£**|£|
||Accruals and deferred income||**3,776**|5,190|
||||═══════|═══════|
|**17.**|**Analysis of charitable funds**||||
||**Unrestricted funds**||||



|**Unrestricted funds**|||||
|---|---|---|---|---|
|||||**At**|
||At|||**31 March**|
||1 April 2022|Income|Expenditure|**2023**|
||£|£|£|**£**|
|General funds|64,249|29,342|(66,829)|**26,762**|
|Building fund|25,000|–|–|**25,000**|
|Freehold property reserve|36,153|–|(803)|**35,350**|
||─────────|────────|────────|────────|
||125,402|29,342|(67,632)|**87,112**|
||═════════|════════|════════|════════|
|||||At|
||At|||31 March|
||1 April 2021|Income|Expenditure|2022|
||£|£|£|£|
|General funds|47,421|38,166|(21,338)|64,249|
|Building fund|25,000|–|–|25,000|
|Freehold property reserve|36,956|–|(803)|36,153|
||─────────|────────|────────|─────────|
||109,377|38,166|(22,141)|125,402|
||═════════|════════|════════|═════════|



**- 14 -** 



## **North Devon and North Cornwall Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **17. Analysis of charitable funds** _**(continued)**_ 

## **Purposes of designated funds** 

General funds are donations and other incoming resources receivable or generated for the objects of the charity without further specific purpose and which the charity may use for its purpose at its discretion. 

A building funds has been set up to cover the cost of building repairs. 

The Freehold Property Reserve reflects the Balance Sheet value of the freehold property which cannot be used to fund expenditure without being sold. 

## **Restricted funds** 

|**Restricted funds**|||||
|---|---|---|---|---|
|||||**At**|
||At|||**31 March**|
||1 April 2022|Income|Expenditure|**2023**|
||£|£|£|**£**|
|Building repairs and improvements|–|94,225|(94,225)|**–**|
|Outreach - GP/Primary Care and|||||
|Education|–|8,772|–|**8,772**|
||────|─────────|────────|───────|
||–|102,997|(94,225)|**8,772**|
||════|═════════|════════|═══════|
|||||At|
||At|||31 March|
||1 April 2021|Income|Expenditure|2022|
||£|£|£|£|
|Building repairs and improvements|–|–|–|–|
|Outreach - GP/Primary Care and|||||
|Education|–|–|–|–|
||────|────|────|────|
||–|–|–|–|
||════|════|════|════|



## **Purposes of restricted funds** 

Donations were received in the year to help with the costs of the building repairs and improvements. These were fully spent in the year. 

Donations of £8,047 and a small grant of £725 were received in the year, to fund the Outreach - GP/Primary Care and Education programme. 

**- 15 -** 



## **North Devon and North Cornwall Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **18. Analysis of net assets between funds** 

||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2023**|
||£|£|**£**|
|Tangible fixed assets|37,426|–|**37,426**|
|Current assets|53,462|8,772|**62,234**|
|Creditors less than 1 year|(3,776)|–|**(3,776)**|
||────────|───────|────────|
|**Net assets**|87,112|8,772|**95,884**|
||════════|═══════|════════|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2022|
||£|£|£|
|Tangible fixed assets|38,187|–|38,187|
|Current assets|92,405|–|92,405|
|Creditors less than 1 year|(5,190)|–|(5,190)|
||──────────|────|─────────|
|**Net assets**|125,402|–|125,402|
||═════════|════|═════════|



## **19. Related parties** 

During the year the charity has undertaken no related party transactions (2022:None) 

**- 16 -** 



## **North Devon and North Cornwall Samaritans** 

## **Management Information** 

**Year ended 31 March 2023** 

**The following pages do not form part of the financial statements.** 

**- 17 -** 



## **North Devon and North Cornwall Samaritans** 

## **Detailed Statement of Financial Activities** 

## **Year ended 31 March 2023** 

||**2023**|2022|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Donations & gifts|**109,633**|11,528|
|Legacies|**–**|10,000|
|Grants Receivable|**1,173**|–|
||─────────|────────|
||**110,806**|21,528|
||─────────|────────|
|**Other trading activities**|||
|Fundraising events|**15,868**|13,733|
|Tin rattle|**2,641**|–|
|Lottery income|**2,849**|2,888|
||────────|────────|
||**21,358**|16,621|
||────────|────────|
|**Investment income**|||
|Bank interest receivable|**175**|17|
||────|────|
||─────────|────────|
|**Total income**|**132,339**<br>═════════|38,166<br>════════|



**- 18 -** 



## **North Devon and North Cornwall Samaritans** 

## **Notes to the Detailed Statement of Financial Activities** 

## **Year ended 31 March 2023** 

||**2023**|2022|
|---|---|---|
||**£**|£|
|**Costs of raising donations and legacies**|||
|**Lottery Winnings**|||
|Water, light & heat|**189**|172|
|Repairs & renewals|**14,277**|64|
|Insurance|**116**|74|
|Advertising and publicity|**1,402**|1,486|
|Telephone|**428**|275|
|Depreciation|**183**|205|
|Lottery winnings|**1,026**|1,088|
|Provisions|**28**|67|
||────────|───────|
||**17,649**|3,431|
||────────|───────|
||────────|───────|
|**Costs of raising donations and legacies**|**17,649**|3,431|
||════════|═══════|
|**Expenditure on charitable activities**|||
|**Providing a 24 hour listening and befriending service**|||
|**_Activities undertaken directly_**|||
|Water, light and heat|**1,511**|1,376|
|Repairs and renewals|**114,219**|517|
|Insurance|**924**|590|
|Meeting room rental|**116**|66|
|Volunteer travel expenses|**2,452**|3,897|
|Telephone|**3,424**|2,197|
|Depreciation|**1,460**|1,636|
|Provisions|**226**|539|
|Staff training|**168**|675|
||─────────|────────|
||**124,500**|11,493|
||─────────|────────|
|**_Support costs_**|||
|Light and heat|**189**|172|
|Repairs & renewals|**14,277**|65|
|Insurance|**116**|74|
|Legal and professional|**35**|–|
|Contribution to office costs|**(1,534)**|3,093|
|Travel and accommodation|**2,284**|71|
|Accountancy fees|**930**|720|
|Telephone|**428**|275|
|Depreciation|**183**|205|
|Provisions|**28**|67|
|Postage & Stationery|**989**|736|
|General costs|**1,783**|1,739|
||────────|───────|
||**19,708**|7,217|
||────────|───────|
||─────────|────────|
|**Expenditure on charitable activities**|**144,208**<br>═════════|18,710<br>════════|



**- 19 -**